Johnston

Plaintiffs, Faber Johnston, Jr., and Roberta MacLaughlin, appeal from a summary judgment in favor of defendants, the Santa Clara County Board of Supervisors and its individual members.

Plaintiffs sought a writ of mandate compelling defendants to order a refund of redemption penalties assessed against plaintiffs’ property. Plaintiffs also sought a declaratory judgment stating that the tax collector had erroneously or illegally collected redemption penalties from plaintiffs, and requiring defendants to order a refund under section 5096 of the Revenue and Taxation Code. Judgment was rendered for defendants on plaintiffs’ petition for writ of mandate, and a summary judgment was then granted in favor of defendants on plaintiffs’ cause of action for declaratory relief. Plaintiffs have appealed only from the latter judgment.

Plaintiff MacLaughlin owned an undivided one-half interest in real property located in Santa Clara County, and was a cotrustee with plaintiff Johnston in the remaining one-half interest. On June 30, 1970, pursuant to section 3436, plaintiffs’ property was sold to the state for nonpayment of assessed property taxes. Plaintiffs paid no taxes on the property…